| Case ID |
d7f6e902-3771-489a-a3ad-08ae57662e87 |
| Body |
View case body. Login to View |
| Case Number |
PETITION No. 85 OF 1959 |
| Decision Date |
Apr 14, 1961 |
| Hearing Date |
|
| Decision |
The Supreme Court of India held that the demand notice issued to Ranjit Singh was valid as all proceedings leading to the issuance of the notice were completed before the Constitution of India came into force on January 26, 1950. The Court ruled that the Constitution is prospective and does not invalidate actions taken prior to its enactment. The petitioner could not claim discrimination under Article 14 since the procedures followed were consistent with those applicable to all individuals in similar circumstances. The Court dismissed the writ petition, upholding the legality of the tax recovery proceedings initiated under Section 8A of the Taxation of Income (Investigation Commission) Act, 1947. |
| Summary |
In the case of Ranjit Singh v. Commissioner of Income Tax, the Supreme Court addressed the legality of a demand notice issued for tax recovery under the Taxation of Income (Investigation Commission) Act, 1947. The petitioner challenged the notice on grounds that it violated his constitutional rights after the enactment of the Constitution of India. However, the Court concluded that the proceedings leading to the demand notice were completed before the Constitution's commencement, thus affirming that the Constitution's provisions are not retroactive. This case emphasizes the importance of understanding the timeline of legal proceedings in relation to constitutional law. The ruling reinforces the principle that tax recovery processes, when initiated prior to constitutional changes, remain valid. Keywords include 'tax recovery', 'Indian Income Tax Act', 'legal proceedings', and 'constitutional law'. |
| Court |
Supreme Court of India
|
| Entities Involved |
Not available
|
| Judges |
J.L. Kapur,
J.C. Shah,
S.K. Das
|
| Lawyers |
A.V. Viswanatha Sastri,
R.S. Pathak,
S.N. Andley,
Rameshwar Nath,
P.L. Vohra,
K.N. Rajagopal Sastry,
D. Gupta
|
| Petitioners |
Ranjit Singh
|
| Respondents |
Commissioner of Income Tax
|
| Citations |
1961 SLD 189,
(1961) 42 ITR 761
|
| Other Citations |
Suraj Mal Mohta and Co. v. Visvanatha Sastri [1954] 26 ITR 1,
Shree Meenakshi Mills Ltd. v. Visvanatha Sastri [1954] 26 ITR 713,
Muthiah v. CIT [1956] 29 ITR 390,
Basheshar Nath v. CIT [1959] 35 ITR 190
|
| Laws Involved |
Taxation of Income (Investigation Commission) Act, 1947,
Indian Income-tax Act, 1922
|
| Sections |
8A,
29
|